ADY公司内部控制再造研究

发布时间：2018-04-05 16:01

本文选题：内部控制　切入点：控制流程　出处：《沈阳工业大学》2013年硕士论文

【摘要】：内部控制是指一单位内部的管理控制系统，不仅包括单位最高管理当局用来授权与指挥经济活动的各种方式方法，也包括核算、审核、分析各种信息资料及报告的程序和步骤，，还包括对单位经济活动进行综合计划，控制和评价而制定的各项规章制度。完善的内控体系成为企业提升自身竞争能力的有利资源，成为现代企业获得有力竞争地位的一个重要保障，也是企业发展的一大动力。但是目前企业存在的一个问题是内控体系建设和执行控制的缺失，很少企业把内控体系作为企业核心的竞争力。这样一种状况显然与企业面临的越来越激烈的竞争环境不相适应。本文通过对ADY公司内部控制现状的分析，运用调查问卷的方式发现内部控制最薄弱的三个方面，针对存在的问题进行了内部控制的再设计，完善了内部控制制度，提高其在市场中的竞争地位。通过分析ADY公司的内部控制概况，指出了其在内部控制设计过程中存在的主要问题：在控制活动过程中授权审批形同虚设、对控制的监督不到位、对风险评估的重视不够缺乏应对风险的必要措施、在控制的关键环节存在漏洞等。运用调查问卷的方式找到内部控制的最薄弱环节：采购、销售与存货。针对ADY公司在内部控制体系设计过程中存在的问题，针对这三方面进行了深入的分析，提出了优化其内部控制体系的措施，根据公司生产的特点，从胶管和总成两方面入手，重新捋顺了内部控制的流程；并且在短管二等品胶管销售、物流换货、不良品控制等特殊业务处理方面进行了内部控制制度的设计。通过对ADY公司内部控制的分析及部分方面的再设计，对完善公司内部控制制度，提高内部控制制度的科学性、合理性提出了必要的建议，为今后企业经济目标的实现起到了促进的作用。
[Abstract]:Internal control refers to the internal management and control system of a unit, which includes not only the various ways and means used by the highest administrative authority of the unit to authorize and direct economic activities, but also the procedures and procedures for accounting, auditing, and analyzing all kinds of information and materials, as well as for reporting.It also includes comprehensive planning, control and evaluation of unit economic activities.Perfect internal control system has become a favorable resource for enterprises to enhance their own competitive power, an important guarantee for modern enterprises to obtain a competitive position, and also a major driving force for the development of enterprises.However, one of the problems of enterprises is the lack of internal control system construction and executive control, and few enterprises regard the internal control system as the core competitiveness of enterprises.Such a situation is obviously not suited to the increasingly competitive environment that enterprises are facing.Based on the analysis of the current situation of internal control in ADY Company, this paper finds out the three weakest aspects of internal control by questionnaire, designs the internal control for the existing problems, and perfects the internal control system.Improve its competitive position in the market.By analyzing the general situation of internal control of ADY Company, this paper points out the main problems existing in the process of internal control design: authorization and examination and approval in the process of control activities are virtually empty, and the supervision of control is not in place.Insufficient attention to risk assessment is lack of necessary measures to deal with risk, and there are loopholes in key links of control.Use the questionnaire to find the weakest points of internal control: procurement, sales and inventory.In view of the problems existing in the design of internal control system in ADY Company, this paper analyzes these three aspects deeply, and puts forward the measures to optimize its internal control system. According to the characteristics of the production of the company, it starts from the two aspects of hose and assembly.The internal control system is designed in the aspects of short pipe second grade rubber pipe sales, logistics exchange, bad product control and other special business processing.Through the analysis of the internal control of ADY Company and the redesign of some aspects, the necessary suggestions are put forward to perfect the internal control system of the company, to improve the scientific nature and reasonableness of the internal control system.For the future economic objectives of enterprises to play a role in promoting.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F416.72;F406.7

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